32. California

Source: George Kavallines

Category	Score	2016 Rank	2015 Rank
Workforce	220	21	26
Cost of Doing Business	84	49	49
Infrastructure	165	33	28 (Tie)
Economy	243	8	7
Quality of Life	187	23	15 (Tie)
Technology & Innovation	201	2	2
Education	85	38	32 (Tie)
Business Friendliness	8	50	50
Cost of Living	6	47	46
Access to Capital	49	2 (Tie)	1 (Tie)
Overall	1248	32	27

Economic Profile

Governor: Jerry Brown, Democrat

Population: 39,144,818

GDP growth: 4.1 percent

Unemployment rate (May 2016): 5.2 percent

Top corporate tax rate: 8.84 percent

Top individual income tax rate: 12.3 percent

Gasoline tax: 58.83 cents/gallon

Bond rating/outlook: Aa3, stable

Major private employers: Kaiser Permanente, Apple

Economic profile sources: U.S. Census Bureau, U.S. Bureau of Economic Analysis, U.S. Bureau of Labor Statistics, Federation of Tax Administrators, American Petroleum Institute, Moody's Investor Service, S&P Global Market Intelligence

America's Top States for Business 2016: The full list